The tariff classification of a plastic medicine spoon from Thailand

N022077 February 7, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Troy D Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plastic medicine spoon from Thailand Dear Mr. Crago: In your letter dated January 17, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Child Safety Medicine Spoon, item number A003EA00443. This item is made of polypropylene (PP). It has a hollow handle that is marked with the following teaspoon dosage measurements: ¼, ½, ¾, 1, 1-1/2 and 2. Parents will fill the handle with the desired dosage of medicine and will then dispense that dosage orally to the child by means of the bowl of the spoon. Although this item will be used to dispense medicine, it is of the class or kind of merchandise principally used in the kitchen as a measuring spoon. The applicable subheading for item number A003EA00443 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The duty rate will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Articles classifiable under subheading 3924.10.4000, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division